Accounting and Auditing

• Accounting Ratios
• Applicability of Accounting Standards to Various Entities
• Companies (Auditor’s Report) Order, 2016
• Due Diligence Review
• Indian Accounting Standards (IND AS)
• SA – 230 : Audit Documentation
• SA – 250 : Consideration of Laws and Regulations in an Audit of Financial Statements
• SA – 260 : Communication with those charged with Governance:
• SA – 700 : Forming an Opinion and Reporting on Financial Statements (Earlier known as 'The Auditor's Report on Financial Statements')
• SA – 701 : Communicating Key Audit Matters in The Independent Auditor's Report
• Some illustrative formats of Independent Auditor’s Reports
• Standard on Quality Control (SQC) 1
• Standards on Auditing
• Tax Audit Checklist
• Useful lives to compute Depreciation [S. 123, Sch II]